Kolkata Court July 2000 Judgments

income Tax Officer Vs. Kalyan Kumar Roy Trust

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2000)75ITD36Cal

1. In these appeals the Revenue challenges the correctness of the conclusion of the Dy. CIT(A) that the fresh assessments made on 29th January, 1990 were barred by limitation.2. The appeals arise this way : Assessments were first made upon the assessee, a private trust, on 29th September, 1984, under s. 143(3) of the Act. The assessee preferred appeals against the assessments and questioned their validity on two main grounds : (i) that the ITO did not compute the tax payable upon assessment of the total income, and (ii) that there was no order passed under the Act in consequence of which any tax on interest was payable by the assessee and, therefore, the notice of demand was equally invalid. The Dy. CIT(A) dispose of the first objection in the following words : "On this point the matter is set aside and restored to the file of the ITO who is directed to decide the matter afresh in accordance with law after giving adequate opportunity to the appellant." 3. The second point raised was a...

income Tax Officer Vs. Kalyan Kumar Roy Trust

Court: Kolkata

Reported in: [2001]75ITD36(Cal),[2001]75ITD36(Cal)

ORDERSri R. V. Easwar, J.M.In these appeals the revenue challenges the correctness of the conclusion of the Deputy Commissioner (Appeals) that the fresh assessments made on 29-1-1990 were barred by limitation.2. The appeals arise this way : Assessments were first made upon the assessee, a private trust, on 29-9-1984 under section 143(3) of the Act. The assessee preferred appeals against the assessments and questioned their validity on two main grounds: (i) that the Income Tax Officer did not compute the tax payable upon assessment of the total income and (ii) that there was no order passed under the Act in consequence of which any tax on interest was payable by the assessee and, therefore, the notice of demand was equally invalid. The Deputy Commissioner (Appeals) disposed of the first objection in the following words : 'On this point the matter is set aside and restored to the file of the Income Tax Officer who is directed to decide the matter afresh in accordance with law after givin...

ito Vs. Lic of India

Court: Kolkata

Reported in: [2001]79ITD278(Cal)

ORDERGarg, V.P.These two appeals are by the revenue against the order of the Commissioner (Appeals) for the assessment years 1988-89 and 1989-90 against the deletion of interest of Rs. 2,001 and Rs. 2,466 respectively levied by the assessing officer under section 201(1A) of the Act. Both the appeals are late by 12 days and after going through the petition for condonation and the material on record, we are of the opinion that the revenue was prevented by sufficient and reasonable cause in delayed filing of the appeals. We, accordingly, condone the delay and proceed to decide the appeals on merits.2. In both the appeals, the tax effect is less than Rs. 25,000 and, therefore, the revenue should have refrained to file the second appeal in view of the Central Board of Direct Taxes circular dated 28-10-1992 vide No. F. 279/116 of 1992-Income Tax and consequently the time of the Tribunal, of its own (Revenues) officers as well as the assessee would have been saved and utilised on some substan...

Vijaya Bank Vs. Smt. Sulochana Devi Jalan

Court: Kolkata

Reported in: (2001)1CALLT466(HC),2001(1)CHN93

S.K. Mookherjee, J.1. The main question that was raised by the learned counsel for the parties in this appeal was whether an application pending before the Debt Recovery Tribunal under the Recovery of Debts due to Banks and Financial Institutions Acf, 1993 (hereinafter referred to as 'the Act') would be directed to be stayed either under the provisions of section 10 of the Code of Civil Procedure or under the inherent power of the Court under section 151 of the Code of Civil Procedure, In view of a suit pending in this Court which was filed prior to the Institution of the Application under the Act.2. To decide this question we like to state the facts which would be required. The opposite party/respondent herein Smt. Sulochana Devl Jalan In the year 1991 Instituted a suit in the Original Side of this Court against the Vijaya Bank (hereinafter referred to as 'the appellant'), inter alia, for a decree for a sum of Rs. 80,85,000/- and for other incidental reliefs. In the aforesaid suit, it...

State of West Bengal and ors. Vs. Tulsi Kumar Mukherjee

Court: Kolkata

Reported in: (2001)2CALLT380(HC)

B. Ghosh, J.1. The instant appeal is against the Judgment and order of the learned single Judge dated 11th January, 1999 passed in W.P. No. 21138 (W) of 1999 whereby and under the learned single Judge directed the Director of School Education to give the petitioner higher scale of pay as per improvement of his educational qualification from April, 1996 within a period of two weeks.2. In the writ petition the petitioner contended that in 1985 he was appointed as an Assistant Teacher of the School in question in Social Science Group. He stated that a that time he was a B.A. (English, Economics and Political Science) and B.Ed. (Geography and Bengali). It is the further case of the petitioner that he obtained M.A. Degree in Political Science subsequent to his joining the School in question as an Assistant Teacher. It is the case of the petitioner that he made several representations to the concerned District Inspector of School (SE) for granting him higher scale of pay on the basis of a Go...

Sk. Saidur Rahaman and ors. Vs. Sk. Khajo Box

Court: Kolkata

Reported in: (2000)3CALLT429(HC)

S.N. Bhattacharjee, J.1. By an order dated 16.8.89 the Division Bench while admitting the appeal directed that the appeal would be heard on the ground No.6 and also additional grounds. The substantial point of law involving in this case is formulated as under :--(i) Whether the appellants/defendants acquired title by reason of continuous possession since the time of their predecessor for more than 12 years in the suit plots on the basis of the unregistered hivanama dated 21.6.1951 executed by Sabedain favour of her husband Dilwar despite the fact that Dilwar and his wife Sabeda lived together and whether such possession on the basis of the invalid deed was adverse to Sabeda.2. The defendants of the original suit are the appellants herein. The suit plots belonged to Sabeda who executed deed of sale in respect of the suit property in favour of the plaintiff who did not get possession of the suit land as the same was in possession of the Defendants. In the R.S.R.O.R the name of the predec...

Shri Thomas Verghese Vs. Union of India (Uoi) and ors.

Court: Central Administrative Tribunal CAT Kolkata

1. The dispute involved in this case is regarding seniority between the applicant and the private respondents No. 7 and 8 in the cadre of Forest Ranger, A&N Administration, which is a vital property of the Government servant for advancement of the careers in service. The case of the applicant is that in pursuance of the advertisement of a course published in Daily Telegrams dated 24.8.1985, Annexure 'A' to the application, for selection of the local candidates for undergoing training for one year Forest Rangers Training course commencing from 1.1.1986 in Southern Forest Ranger's College, Coimbatore (Tamil Nadu) the applicant applied for the same and he was selected for such training. Thereafter he is B.Sc and he was sent for training for one year with effect from 1.1.1986 after executing a bond to serve the A&N Administration for a period of five years. Accordingly, the applicant successfully completed the training of one year and thereafter on successful completion of the tra...

Susanta Mukherjee Vs. the State of West Bengal

Court: Kolkata

Reported in: (2001)1CALLT81(HC)

D.P. Sengupta, J.1. This revisional application is for quashing of a proceeding arising out of Sonarpur P.S Case No. 325 dated 14.12.89 under sections 468/471/420/120B of the Indian Penal Code.2. The aforesaid case was registered with Sonarpur Police Station on the basis of a complaint lodged by one Ashok Kr. Guha, Inspector of Police, D.E.B., South 24 Parganas alleging commission of offences punishable under the aforesaid sections. The allegations levelled in the said complaint is that the petitioner in collusion with some employees of SonarpurEmployment Exchange forged certain documents and by using such documents, obtained employment as a Sub-Inspector of Police in the West Bengal Police Force. The investigating Agency after completion of investigation submitted a report in final form vide Final Report No. 46 dated 31.3.94. In the said final report it was stated that there was no substantive and tangible evidence available to submit the chargesheet against the petitioner and no evid...

Nitya Hari Kundu and ors. Vs. State of W.B. and ors.

Court: Kolkata

Reported in: AIR2001Cal76

ORDERAmitava Lala, J.1. This writ petition is arising out of an order passed by the Collector of Calcutta on 31st August, 1999 making a valuation of the property to the tune of Rs. 18,47,200/-. Such order was passed in respect of the Adj Case No. 14 (Under Section 47A) of 1999-2000.It is apparent that the property relates to a Trust Estate and valuation of the Trust Estate is made by the High Court itself. Such order making valuation by the Court dated 22nd June, 1998 is incorporated hereunder :'PresentThe Hon'ble Mr. JusticeM.H.S. Ansari,June 2, 1998.The petitioner herein are the plaintiff Nos. 1, 2 and 3 represented by their next friend and sebait defendant No. 3. The petitioners seek leave to execute the deed of conveyance in respect of the rear portion of the premises being 24 Bethune row, Calcutta trust estate for Rs. 6,84,375/- in favour of the tenants Nityananda Kundu and Nitya Hari Kundu. It is stated that the property in question is situated in the rear portion and is in occup...

Samir Ghosh Vs. State of West Bengal

Court: Kolkata

Reported in: (2000)3CALLT566(HC),2000(2)CHN583

D.P. Sengupta, J.1. This is an appeal against an order of conviction ana sentence dated 25.2.2000 passed by the learned Judge, Special Court, N.D.P.S. Act, Howrah in T.R. case No. 137/92 thereby convicting the appellant under section 20(b)(i) of the Narcotic Drugs and Psychotroplc Substances Act, 1985 and sentencing him to suffer rigorous imprisonment for 3 years and to pay a fine of Rs. 2000/- in default to suffer rigorous imprisonment for a term of one year.2. The prosecution case is that on 10.8.92 at about 18.30 hours PW 1 along with his Immediate superior, namely, Shri D.B. Dasgupta, DeputyExcise Collector, Narcotic Cell being accompanied by others held a raid at Oriopara within the jurisdiction of Golabari Police Station in the District of Howrah on the basis of a secret-information received by Shri D.B. Dasgupta. The present appellant was found standing in front of his house. On being asked he disclosed his identity as that of the appellant. He was informed by the PW 1 that they...